Consultation on Internal Labor Regulations
Question: Our company has 22 employees. May I ask whether our company is required to register internal labor regulations? Answer: Pursuant to Clause 1, Article 119 of the Labor Code 2019, it is stipulated as follows: Registration of internal labor regulations Employers employing 10 or more employees are required to register their internal labor regulations […]
Consultation on Goods Labeling
Question: Our company is planning to import several product items for sale. I would like to ask whether goods labels on the Vietnamese market are required to be presented in Vietnamese. Answer: Pursuant to Article 7 of Decree No. 43/2017/ND-CP (as amended by Clause 4, Article 1 of Decree No. 111/2021/ND-CP), the language used on […]
Tax Consultation
Question: Pursuant to the amended Law on Personal Income Tax, which takes effect from 01 July 2026, I have a question regarding the progressive personal income tax tariff and its applicable period: will it be applied from 01 January 2026 or from 01 July 2026? Answer: According to Clause 2, Article 29 of the Law […]
Consultation on Overtime Income Tax
Question: I would like to ask whether overtime wages are exempt from personal income tax. Answer: Pursuant to Clause 8, Article 4 of the Law on Personal Income Tax 2025, which specifically stipulates incomes exempt from personal income tax, the provisions are as follows: Tax-exempt income 1.Income from the transfer, inheritance, or receipt of gifts […]
Mr. Nguyen Thanh Ha – Chairman of SB Law – has been named to The A-List: Top 100 Lawyers in Vietnam by Asia Business Law Journal.
This recognition underscores Mr. Nguyen Thanh Ha’s leadership and professional stature in steering SB Law into a law firm with a well-defined strategic focus on business and investment advisory, dispute resolution, and intellectual property, while proactively responding to the evolving legal demands of the digital economy. Throughout his legal practice, Mr. Nguyen Thanh Ha has […]
Phantom Shares in Vietnamese Companies: Legal Consequences of Unpaid Capital
Scenario: Tech Company X was established by three members (A, B, and C) with a registered charter capital of 3 billion VND, divided equally at 33.3% each (equivalent to 1 billion VND per person). On the Enterprise Registration Certificate (ERC), all three are recorded as having fully contributed their capital. However, in reality, after six […]
Land Use Levy Rates for Residential Land Conversion
Question: I have a land parcel comprising residential land and an attached portion recorded as garden pond land or agricultural land within the same parcel. I intend to apply for conversion of that portion to residential land to regularize the land use purpose and proceed with related procedures. I would like to know the percentage […]
TAX OBLIGATIONS FOR INDIVIDUALS LEASING HOUSES
Question: I am currently an individual planning to conduct a house rental business. However, I am not clear about the applicable tax regulations that I am required to comply with. Therefore, I kindly request your Company to provide advice on the types of taxes that individuals engaged in house rental activities are required to pay […]
Consultation on Reporting Changes in Labor Usage
Question: My company has not submitted reports on changes in labor usage. What penalties could the company face? Answer: According to Clause 2, Article 8 of Decree No. 12/2022/ND-CP regarding violations in recruitment and labor management: “1. A fine ranging from VND 1,000,000 to VND 3,000,000 shall be imposed on an employer for any of […]